The government has approved instructions for long-term storage of material assets of the mobilization reserve. Refreshment of the state reserve of civil defense mobilization reserve"

Federal executive authorities that are part of the mobilization reserve system are assigned a strictly regulated role and place. Federal executive authorities (Ministry of Health and Social Development of Russia, Ministry of Defense of Russia, Ministry of Transport of Russia, Presidential Administration Russian Federation), by which the relevant decrees of the Government of the Russian Federation established mobilization tasks, determined the nomenclature, volumes and timing of accumulation material assets in the mobilization reserve, coordinate it with the Ministry of Economic Development of Russia, Rosrezerv and, with their orders, approve the nomenclature, volumes and timing of accumulation of material assets in the mobilization reserve, and extracts from the orders are communicated to the Executors of the 3rd mobilization plan of the economy of the Russian Federation. After receiving an extract from the order, the executors work out a list of material assets to be accumulated in the mobilization reserve in a specified form (Appendix 4 No. 15, Form No. 5) and send it to the relevant district department of Rosrezerv under whose jurisdiction they are located. Medical centers of mobilization reserves “Reserve” of health care management bodies of the constituent entities of the Russian Federation work out this statement both for the constituent entity of the Russian Federation as a whole and for each warehouse (this procedure is described in detail for medical equipment below).

Every year, the Federal executive authorities make calculations of the need for financial resources ah necessary to carry out work on the accumulation, refreshment and storage of material assets in the mobilization reserve for the planned year and send the appropriate applications to Rosrezerv. Taking into account the specifics of the departmental subordination of healthcare, the warehouses of medical centers of mobilization reserves “Reserve” of the health authorities of the constituent entities of the Russian Federation annually, when conducting an inventory of material assets of the mobilization reserve as of October 1, process and send to their medical center of mobilization reserves “Reserve” an application for the need for financial resources for carrying out work to accumulate, refresh and store material assets in the mobilization reserve. The medical center for mobilization reserves “Reserve” sends a generalized application, endorsed by the head of the health care management body of a constituent entity of the Russian Federation, to Roszdrav, which oversees the issues of working with mobilization reserves in the constituent entities of the Russian Federation. This application is also sent to Roszdrav by enterprises producing medical immunobiological drugs. Federal state scientific institutions and federal state health institutions send the application to Rospotrebnadzor. Roszdrav and Rospotrebnadzor analyze the received applications and send generalized applications to the Ministry of Health and Social Development of Russia.

Rosrezerv summarizes requests from federal executive authorities regarding the need for financial resources and sends the generalized application to the Ministry of Economic Development of Russia.

The Ministry of Economic Development of Russia analyzes the received applications for the financial needs of federal executive bodies and sends a generalized application to the Ministry of Finance of Russia. Provides Rosrezerv with the limits allocated after consideration of the application by the Ministry of Finance of Russia and controls their intended use.

Rosrezerv distributes the limits of financial resources received upon application to subordinate district departments, controls the conclusion of contracts for

Health authorities of the constituent entities of the Russian Federation, federal state institutions of science and healthcare, enterprises for the production of medical immunobiological drugs, medical warehouses of military districts and fleets, administration of the President of the Russian Federation, JSC Russian railways. use of allocated limits, their implementation and use of allocated financial resources for their intended purpose.

The mobilization reserve is a federal reserve of material assets, which is under the exclusive control of the Government of the Russian Federation, is not subject to privatization, sale as part of the property of debtor enterprises, is not subject to use as collateral and is used in cases provided for by the Federal Law “On State Material Reserve”. Mobilization reserve stocks, regardless of their location, are federal property. They are accumulated in peacetime by institutions, regardless of their form of ownership and departmental subordination - by the executors of the mobilization plan for the economy of the Russian Federation in accordance with the mobilization tasks established by them.

The mobilization reserve is formed for the purpose of deploying special formations and institutions created in the prescribed manner to carry out wartime tasks, medical care the population and military personnel, as well as protecting the population in the context of the use of modern means of destruction, eliminating outbreaks of infectious diseases.

The formation, storage and maintenance of the mobilization reserve is carried out in accordance with the Regulations on the mobilization reserve (approved by Decree of the Government of the Russian Federation of May 14, 1997 No. 570-27).

Please provide clarification on the accounting of transactions, as well as on the calculation of VAT on these transactions (with examples from judicial practice and clarifications from tax authorities).

As part of the execution of the state contract, the enterprise refreshes the material assets of the mobilization reserve by simultaneously storing and releasing material assets from the mobilization reserve. The operation of refreshing material assets is carried out on the basis primary documents(acts of laying and issuing the ITC) in which VAT is allocated.

When refreshing the property of the state reserve, organizations are the responsible custodians:

– accept newly acquired state reserve property for storage.

This procedure follows from the provisions of Art. 2, clause 4 of article 11, clause 2 of article 13 Federal Law No. 79 of December 29, 1994 No. 79-FZ.

Documentation of a commodity exchange transaction depends on the type of inventory items that the organization sells to Rosrezerv, as well as on the purposes of further use of the acquired inventory items.

An organization can use both standardized forms and independently developed documents. If an organization uses unified document forms, then the receipt of goods and materials purchased by the organization from Rosrezerv is documented on the basis of an invoice submitted by Rosrezerv in form No. TORG-12. If the organization plans to use purchased inventory items as materials, draw up a receipt order in form No. M-4. If the organization intends to sell these goods and materials, draw up an act of acceptance of goods in form No. TORG-1.

When selling inventory materials, the organization must draw up documents in form No. M-15, TORG-12, No. M-15 (depending on further use) or independently developed forms approved in accounting policy)

On the issue of reflection in accounting

For accounting purposes, the relationship that arises when refreshing the property of the state reserve between the organization - the responsible custodian and Rosrezerv, is qualified as a commodity exchange operation (letter of the Ministry of Finance of Russia dated February 17, 2010 No. 03-07-11/30). In this case, each of the parties is recognized as the seller of goods and materials, which it undertakes to transfer, and the buyer of goods and materials, which it undertakes to accept in exchange (clauses 1, 2 of Article 567 of the Civil Code of the Russian Federation). In accounting, acquisition organization of goods and materials, released from the state reserve (removed from off-balance sheet accounting), is reflected in the same way as the receipt of inventory items under a paid purchase and sale agreement. Moreover, depending on how you plan to use the inventory data, they are included in materials or goods and are reflected in the corresponding accounting accounts.

Debit 10 (41) Credit 60 – reflects the acquisition of inventory items removed from storage at actual cost.

Since, at its core, the renewal of state reserve property is a commodity exchange operation, determine the actual cost of the property registered as the value of the assets transferred in exchange without VAT (clause 10 of PBU 5/01 and clause 67 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Reflect sales of goods (finished products) to Rosrezerv with the following entries:

Debit 90-2 Credit 41 (43) – cost of goods sold (finished products) written off;

Debit 62 Credit 90-1 – sales of goods (finished products) are reflected (as of the date of transfer of ownership);

Debit 90-3 Credit 68 subaccount “Calculations for VAT” – VAT is charged on the sale of goods (finished products).

Because cash settlements between the organization and Rosrezerv are not carried out; debts arising in accounting are repaid by offsetting mutual claims (Article 410 of the Civil Code of the Russian Federation):

Debit 60 Credit 62 – reflects the termination of the counter-obligation to pay for inventory items by offsetting mutual claims.

The debt of Rosrezerv remaining after offset is uncollectible and is subject to write-off in accordance with clause 77 of the Regulations on maintaining accounting and reporting. The inventory report in form No. INV-17 and the accounting certificate serve as documents on the basis of which the head of the organization issues an order to write off receivables.

Record the write-off of bad accounts receivable with the following entry:

Debit 91-2 Credit 62 – written off as other expenses, uncollectible accounts receivable.

On the issue of taxation

For tax purposes, refreshing the state reserve is a commodity exchange operation, as a result of which the organization:

– sells to Rosrezerv similar property that is pledged to the state reserve.

When calculating income tax, proceeds from the sale of goods and materials to Rosrezerv are recognized as income from sales. Determine the date of receipt of income depending on the chosen accounting method: with the accrual method - on the date of transfer of ownership of goods and materials; for the cash method - on the date of offset of mutual claims. The cost of inventory items received by an organization from Rosrezerv is determined based on the price of their acquisition. That is, the cost of inventory items acquired by an organization during a commodity exchange transaction will be equal to the cost of inventory items transferred in exchange.

When determining tax base For income tax, sales revenue can be reduced by the amount of expenses incurred. Unlike accounting, in tax accounting, bad debts of Rosrezerv are not formed: for the purposes tax accounting the cost of inventory items removed from storage and received by the organization is equal to the cost of inventory items transferred in exchange. Therefore, when writing off the debt of Rosrezerv, a permanent difference will arise in accounting and a corresponding permanent tax liability:

Debit 99 sub-account “Permanent tax obligations» Credit 68 subaccount “Calculations for income tax” – reflects the permanent tax liability.

The transfer of goods and materials as part of refreshing the state reserve is recognized as a sale and is subject to VAT. Therefore, when supplying property to the state reserve, the organization must charge VAT. Respectively, input VAT for goods purchased for transfer to Rosrezerv, it has the right to accept deductions if all conditions are met (letter of the Ministry of Finance dated July 27, 2012 No. 03-03-06/4/81). When purchasing property withdrawn from the state reserve, the organization acts as a tax agent. The base for calculating VAT by an organization as a tax agent will be equal to the revenue of Rosrezerv, determined based on market value Inventory and materials sold by Rosrezerv. The amount of VAT that should be transferred to the budget is determined at the estimated rate.

The organization must accrue tax payable to the budget on the day of payment for purchased goods. Since there are no cash settlements when refreshing the property of the state reserve, the day of payment will be the date of repayment of the debt to Rosrezerv (the date of offset). When performing the duties of tax agents for VAT, organizations must prepare (issue) invoices. The amount of VAT accrued (withheld) in a particular tax period(quarter), the tax agent organization must transfer to the budget monthly in equal shares no later than the 20th day of each of the three months following this quarter. The amount of VAT paid can be deducted (Ministry of Finance of Russia dated April 1, 2016 No. 03-07-11/18406, dated July 27, 2012 No. 03-03-06/4/81, dated December 20, 2010 No. 03-07-07/79 ).

Operations related to the calculation of VAT when refreshing state reserve property and transferring it to the budget are reflected in accounting by the following entries:

Debit 19 Credit 60 – VAT is taken into account on the cost of inventory items purchased from Rosrezerv;

Debit 60 Credit 68 subaccount “Calculations for VAT” – VAT withheld by the tax agent;

Debit 68 subaccount “VAT Calculations” Credit 51 – transferred to the VAT budget withheld by the tax agent.

Debit 68 subaccount “Calculations for VAT” Credit 19 – transfer of inventory items belonging to the organization to Rosrezerv in return for those received is recognized as a sale.

How to reflect the renewal of state reserve property in accounting and taxation

Property refreshment concept

When refreshing the property of the state reserve, organizations are the responsible custodians:*

– remove from storage inventory items previously accepted for storage upon their release, acquiring them into ownership;
– transfer to the ownership of Rosrezerv an equal number of similar goods and materials to refresh the state reserve;
– accept newly acquired state reserve property for storage.

This procedure follows from the provisions of Article 11, paragraph 2 of Article 13 of the Law of December 29, 1994 No. 79-FZ.

Documenting

If an organization uses unified document forms, then the receipt of goods and materials purchased by the organization from Rosrezerv is documented on the basis of an invoice submitted by Rosrezerv in form No. TORG-12.

If the organization plans to use purchased inventory items as materials, draw up a receipt order in form No. M-4. If the organization intends to sell these inventory materials, draw up an act of acceptance of goods in form No. TORG-1.

When implementing inventory materials, the organization must draw up:
– invoice for the release of materials to the third party according to form No. M-15 – when selling materials;
– consignment note in form No. TORG-12 – when selling goods;
– form No. M-15 (form No. TORG-12 or an independently developed form approved in the accounting policy) – when selling finished products*.

Accounting

– sale of goods and materials belonging to the organization into the ownership of Rosrezerv (bookmark for new storage);
– acquisition from Rosrezerv into ownership of goods and materials removed from storage and returned to Rosrezerv.

In this case, each of the parties is recognized as the seller of goods and materials, which it undertakes to transfer, and the buyer of goods and materials, which it undertakes to accept in exchange. This follows from the provisions of paragraphs and Article 567 Civil Code RF. The ownership of the exchanged goods and materials passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer counter goods and materials by both parties ().

In accounting, the acquisition by an organization of inventory items released from the state reserve (removed from off-balance sheet accounting) is reflected in the same way as the receipt of inventory items under a paid purchase and sale agreement. Moreover, depending on how you plan to use the inventory data, they are included in materials or goods and are reflected in the corresponding accounting accounts.*

Actual cost

Inventory and materials received by the organization are reflected in accounting at actual cost (clause 5 of PBU 5/01).*

Debit 10 (41) Credit 60
– the acquisition of inventory items removed from storage is reflected.

Situation: how to determine in accounting the actual cost of goods and materials received by an organization as a result of refreshing the state reserve

Since, at its core, the renewal of state reserve property is a commodity exchange operation, determine the actual cost of the property registered as the value of the assets transferred in exchange (excluding VAT). This is stated in paragraph 10 of PBU 5/01 and paragraph 67 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

An example of determining in accounting the actual cost of goods and materials received by an organization as a result of refreshing the state reserve*

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve. The same amount of new crop wheat was purchased by Alfa from Trading Company Hermes LLC and sold to Rosrezerv.

The cost of 1 ton of wheat sold to Rosrezerv, according to Alpha’s accounting data, is 4,800 rubles. Hence, actual cost wheat released from the state reserve and purchased as a result of refreshment will also amount to 4,800 rubles. per ton.

Trade Organization

If refreshment produces trade Organization (production organization, selling finished products), income and expenses associated with sales should be included in income and expenses for common types activities (paragraph 6, clause 7 of PBU 9/99).

Reflect sales of goods (finished products) to Rosrezerv with the following entries:*

Debit 90-2 Credit 41 (43)
– the cost of goods sold (finished products) is written off;

Debit 90-2 Credit 23 (20, 60...)
– expenses associated with the sale of goods (finished products) are written off;

Debit 62 Credit 90-1
– sales of goods (finished products) are reflected (as of the date of transfer of ownership);

Debit 90-3 Credit 68 subaccount “VAT calculations”
– VAT is charged on the sale of goods (finished products).

Revenue from the sale of goods (finished products) is determined similarly to revenue from the sale of materials.

The cost of goods (finished products) sold as a result of a barter exchange operation depends on the chosen method of their evaluation, enshrined in the accounting policy of the organization. For more information about this, see*:

How to write off the cost of purchased goods sold using the FIFO method;
How to write off the cost of purchased goods sold at the average cost;
How to write off the cost of purchased goods sold at the cost of a unit of goods.

Offsetting

Since monetary settlements between the organization and Rosrezerv are not carried out, debts arising in accounting are repaid by offsetting mutual claims (). Moreover, offset can be made only for a smaller amount - in the amount of the debt of the custodian organization.

In accounting, netting of transactions with Rosrezerv is reflected by posting*:

Debit 60 Credit 62
– the termination of the counter-obligation to pay for inventory items by offsetting mutual claims is reflected.

The remaining debt of Rosrezerv after offset is uncollectible and is subject to write-off in accordance with paragraph 77 of the Regulations on Accounting and Reporting. The inventory report in form No. INV-17 and the accounting certificate serve as documents on the basis of which the head of the organization issues an order to write off receivables.

Reflect the write-off of bad receivables by posting*:

Debit 91-2 Credit 62
– bad receivables are written off as other expenses.

An example of how transactions related to updating the state reserve are reflected in accounting*

Based on the decision of Rosrezerv, Alfa LLC must refresh the wheat in the amount of 10,000 tons, which is listed with the organization in safekeeping, at a cost of 3,500 rubles/t.
To refresh the state reserve, Alpha is selling to Rosrezerv 10,000 tons of its own wheat, which is on the organization’s balance sheet at a cost of 4,800 rubles/t. Sales of grain are subject to VAT at a rate of 10 percent (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation).

Operations related to the refreshment of state reserve property are reflected in Alpha’s accounting records with the following entries:

Credit 002

Debit 10 Credit 60

Debit 19 Credit 60

Debit 62 Credit 91-1

Debit 91-2 Credit 10

Debit 60 Credit 62

Debit 91-2 Credit 62

BASIC: income tax

For tax purposes, refreshing the state reserve is a commodity exchange transaction, as a result of which the organization:*
– acquires from Rosrezerv property that was previously in its custody and which is withdrawn from the state reserve;
– sells to Rosrezerv similar property that is pledged to the state reserve.

The cost of inventory items received by an organization from Rosrezerv is determined based on the price of their acquisition (Clause 2 of Article 254 of the Tax Code of the Russian Federation). That is, the cost of inventory items acquired by an organization during a commodity exchange transaction will be equal to the cost of inventory items transferred in exchange.

An example of determining the cost of inventory items acquired by an organization as a result of refreshing the state reserve in tax accounting*

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve, and 10,000 tons of new crop wheat were transferred in return. The cost of new crop wheat sold to Rosrezerv, according to Alpha accounting data, is equal to 4800 rubles/t (excluding VAT), therefore, the cost of purchased wheat removed from storage will also be equal to 4800 rubles/t (excluding VAT).

When determining the tax base for income tax, sales revenue can be reduced by the amount of expenses incurred. For more information, see:*

How to register and reflect the sale of materials in accounting and taxation;
How to take into account income and expenses from the sale of purchased goods when calculating income tax;
How to take into account income and expenses from the sale of manufactured products (works, services) when calculating income tax.

Unlike accounting, in tax accounting, bad debts of Rosrezerv are not formed: for tax accounting purposes, the value of inventory items removed from storage and received by the organization is equal to the value of inventory items transferred by the organization in exchange. Therefore, when writing off the debt of Rosrezerv, a permanent difference will arise in accounting and a corresponding permanent tax liability will arise (clause and PBU 18/02). Reflect its accrual by posting*:

– a permanent tax liability is reflected.

An example of the occurrence of a permanent tax liability in the accounting of an organization when refreshing state reserves*

In October, Alpha LLC carried out a refreshment of the state reserve property - wheat.

10,000 tons of wheat worth 35,000,000 rubles were released from the reserve. To refresh the state reserve, Alpha is selling to Rosrezerv 10,000 tons of its own wheat of the new harvest, which is listed on the organization’s balance sheet at a cost of 48,000,000 rubles.

Operations to refresh the reserve in Alpha's accounting are reflected in the following entries:

Credit 002
– 35,000,000 rub. – wheat previously placed in the state reserve was removed from storage;

Debit 10 Credit 60
– 48,000,000 rub. – wheat removed from storage and purchased from Rosrezerv was capitalized at the cost of the wheat transferred in exchange;

Debit 19 Credit 60
– 4,800,000 rub. (48,000,000 rubles ? 110 ? 10/110) – VAT is reflected, subject to deduction from the value of treasury property;

Debit 60 Credit 68 subaccount “VAT calculations”
– 4,800,000 rub. – VAT withheld by the tax agent;

Debit 62 Credit 91-1
– 52,800,000 rub. – the sale of wheat to refresh the property of the state reserve is reflected, the cost of which is equal to the cost of the wheat transferred to Rosrezerv, increased by the amount of VAT;

Debit 91-2 Credit 10
– 48,000,000 rub. – the cost of sold wheat was written off;

Debit 91-2 Credit 68 subaccount “VAT calculations”
– 4,800,000 rub. – VAT is charged on the cost of sold wheat;

Debit 60 Credit 62
– 48,000,000 rub. – offset with Rosrezerv is reflected;

Debit 91-2 Credit 62
– 4,800,000 rub. (RUB 52,800,000 – RUB 48,000,000) – bad receivables from Rosrezerv were written off.

In tax accounting this debt is absent, and a permanent difference arises and a corresponding permanent tax liability arises:

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 960,000 rub. (RUB 4,800,000 ? 20%) – a permanent tax liability has been accrued.

Situation: how to determine revenue from the sale of inventory items to Rosrezerv in tax accounting. Valuables are sold in connection with the refreshment of state reserve property (in exchange for property removed from storage)

Define revenue as income in in kind.*

As a general rule, sales revenue is equal to the sum of all receipts (in cash and in kind) for goods sold(works, services, property rights). This is stated in paragraph 2 of Article 249 Tax Code RF. Thus, in the situation under consideration, revenue from the sale of inventory items should be defined as income received in kind. In turn, it is determined in accordance with paragraph 4 of Article 274 of the Tax Code of the Russian Federation based on the transaction price, taking into account the provisions of the article of the Tax Code of the Russian Federation. Considering that the transaction price for refreshing the property of the state reserve is not established by the parties, the proceeds from the sale should be determined based on the market price of inventory and materials sold to Rosrezerv.

An example of determining revenue from the sale of inventory to Rosrezerv. Valuables are sold in connection with the refreshment of state reserve property (in exchange for property removed from storage)

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve. According to Alpha's off-balance sheet accounting data, the cost of this wheat is 3,500 rubles/t (excluding VAT). The cost of new harvest wheat transferred in exchange, according to Alpha accounting data, is 4,800 rubles/t (excluding VAT). Accordingly, the proceeds from the sale of wheat from the new harvest to Rosrezerv will be (excluding VAT) 48,000,000 rubles. (4800 rub./t? 10,000 t).

BASIS: VAT

The transfer of goods and materials as part of refreshing the state reserve is recognized as a sale and is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, when supplying property to the state reserve, the organization must charge VAT as a taxpayer. Accordingly, it has the right to deduct input VAT on goods purchased for transfer to Rosrezerv, subject to compliance with all the conditions provided for by the Tax Code of the Russian Federation. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated July 27, 2012 No. 03-03-06/4/81.*

When purchasing property withdrawn from the state reserve, the organization acts as a tax agent. The base for calculating VAT by an organization as a tax agent will be equal to the revenue of Rosrezerv, determined based on the market value of goods and materials sold by Rosrezerv. The amount of VAT that should be transferred to the budget is determined according to the settlement rate (paragraph 2, clause 3, article 161 of the Tax Code of the Russian Federation. Since there are no cash settlements when refreshing the property of the state reserve, the day of payment will be the date of repayment of the debt to Rosrezerv (the date of offset ).

When performing the duties of tax agents for VAT, organizations must prepare (issue) invoices. General procedure preparation of invoices is established by paragraphs 5–7 of Article 169 of the Tax Code of the Russian Federation.

The tax agent organization must transfer the amount of VAT accrued (withheld) in a particular tax period (quarter) to the budget monthly in equal shares no later than the 20th day of each of the three months following this quarter (clause 1 of Article 174 , Tax Code of the Russian Federation).

Inventory assets belonging to Rosrezerv are the property of the treasury. Therefore, when acquiring them during a commodity exchange transaction, the custodian organization must fulfill the duties of a tax agent for VAT. This follows from the provisions of paragraph 2 of paragraph 3 of Article 161 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated April 1, 2016 No. 03-07-11/18406, dated July 27, 2012 No. 03-03-06/4/81, dated December 20, 2010 No. 03-07- 07/79.

Operations related to the calculation of VAT when refreshing state reserve property and transferring it to the budget are reflected in accounting by the following entries:

Debit 19 Credit 60
– VAT is taken into account on the cost of inventory items purchased from Rosrezerv;

Debit 60 Credit 68 subaccount “VAT calculations”
– VAT withheld by the tax agent;

Debit 68 subaccount “VAT calculations” Credit 51
– transferred to the VAT budget, withheld by the tax agent.

In accounting, reflect the amount of VAT accepted for deduction with the following entry:

Debit 68 subaccount “VAT calculations” Credit 19

– the transfer of goods and materials belonging to the organization to Rosrezerv in exchange for those received is recognized as a sale.*

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

In order of borrowing;

In order of unbooking;

to ensure urgent work during liquidation of consequences of emergency situations;

(see text in the previous edition)

to provide humanitarian assistance;

to exert regulatory influence on the market;

to ensure the mobilization needs of the Russian Federation;

To provide state support various sectors of the economy, organizations, constituent entities of the Russian Federation in order to stabilize the economy in the event of temporary disruptions in the supply of the most important types of raw materials, fuel and energy resources, food in the event of imbalances between supply and demand on the domestic market.

2. The release from the state reserve of material assets stored in organizations included in the state reserve system in order to refresh the stocks of the state reserve is carried out on the basis of a decision federal body executive power, which manages the state reserve.

Refreshment of state reserve stocks can be carried out in the form of processing material assets into products included in the range of material assets of the state reserve, with subsequent storage in the state reserve.

Refreshment of the stocks of the state reserve held by the responsible custodians and replacement of material assets of the state reserve are carried out by the responsible custodians independently, without the involvement of additional budget funds. For individual species material assets of the state reserve The Government of the Russian Federation may establish a different procedure for refreshing the reserves of the state reserve and replacing material assets of the state reserve.

(see text in the previous edition)

3. The release of material assets from the state reserve in the order of borrowing is carried out on the basis of an act of the Government of the Russian Federation, which determines the recipients, terms and conditions for the release of material assets from the state reserve, the procedure and terms for their return.

(see text in the previous edition)

4. When issuing material assets from the state reserve in the order of borrowing, the recipient (borrower) represents guarantee obligation for the return of material assets to the state reserve.

(see text in the previous edition)

5. Release of material assets from the state reserve, except for the minimum reserve, by way of borrowing for a period of no more than six months and up to 20 percent of the volume of material assets located in the state reserve at the beginning current year, can be carried out on the basis of a decision of the head of the federal executive body managing the state reserve. In this case, the procedure for releasing material assets from the state reserve, the procedure for their return, as well as the procedure for mutual settlements are determined on a contractual basis.

(see text in the previous edition)

7. The release of material assets from the state reserve in the order of borrowing is carried out on the basis of agreements concluded by the federal executive body managing the state reserve, or its territorial body with recipients.

(see text in the previous edition)

8. A fee is established for borrowing material assets from the state reserve. The amount of this fee is determined in the manner established by the Government of the Russian Federation by the federal executive body managing the state reserve, based on the cost of material assets borrowed from the state reserve and cannot exceed the current refinancing rate Central Bank Russian Federation.

(see text in the previous edition)

9. The release of material assets from the state reserve in the order of unbooking is carried out on the basis of an act of the Government of the Russian Federation. The released material assets of the state reserve before their release constitute the property of the treasury of the Russian Federation.

(see text in the previous edition)

10. The release of material assets from the state reserve to ensure urgent work during the liquidation of the consequences of emergency situations is carried out on behalf of the Government of the Russian Federation, given on the basis of a request from the federal executive body or the executive body of the constituent entity of the Russian Federation, which are entrusted with the functions of coordinating work to eliminate the consequences of emergency situations situations, with the subsequent publication of an act of the Government of the Russian Federation. Replenishment of stocks of material assets in the state reserve is carried out within the time limits established by the Government of the Russian Federation at the expense of their recipients or in another manner established by the Government of the Russian Federation.

11. The release of material assets from the state reserve for the provision of humanitarian assistance is carried out on behalf of the Government of the Russian Federation with the subsequent publication of an act of the Government of the Russian Federation.

The government approved the Instructions for long-term storage of material assets of the mobilization reserve. The corresponding resolution was signed by Deputy Prime Minister Oleg Pankratov.

The instruction defines storage periods, storage conditions, the procedure for acceptance, storage and quality control of material assets of the mobilization reserve pledged for long-term storage at enterprises - responsible custodians of the Kyrgyz Republic.

The main tasks during long-term storage of material assets are: ensuring their qualitative and quantitative safety throughout the entire storage period and maintaining them in constant readiness for issuance for their intended purpose. as soon as possible. These tasks must be carried out by organizing proper acceptance, warehousing and storage, as well as timely additional work, refreshment and replacement of material assets.

The organization of long-term storage of material assets should be based on minimal labor and cost through:

Application of mechanization during loading and unloading and inside warehouse operations;

Improving the quality of work on the processing of materials, ensuring an increase in shelf life;

Rational use of warehouse space;

Control over the quality of stored material assets and their timely replacement and refreshment in order to prevent damage, deterioration in quality, non-compliance with production technology and approved nomenclature.

As stated in the Instructions, material assets intended for long-term storage must be stored separately (separate warehouses, sections, rooms, areas or fenced-off areas in general warehouses) from materials of current production, in strict accordance with current rules safety precautions, fire safety, fire protection and sanitary standards.

When storing material assets, the storage procedure for which is not specified in the instructions, you must be guided by the storage rules established regulations. Accounting, reporting and financing are carried out in accordance with the established procedure. The following are responsible for the quantitative and qualitative safety of material assets:

Head of the enterprise;

Materially responsible persons.

The following are responsible for the compliance of the use of material assets with the purposes for which they are intended:

Chairman of the Standing Technical Commission (PTC);

The head of the relevant department or the employee assigned these responsibilities.

In turn, the responsibility for highlighting storage facilities, sheds and equipped areas that provide proper conditions for storing material assets are borne by the head of the enterprise.

Officials who allowed the unauthorized consumption of material assets, the laying and storage of low-quality raw materials and materials, as well as those who allowed their loss or damage, are held accountable in accordance with the legislation of the Kyrgyz Republic. It is the responsibility of each employee responsible for the safety of material assets to know and strictly follow these instructions.

Question: The JSC is the responsible custodian of the material assets of the state reserve.

The material assets of the state reserve constitute the state treasury.

Responsible custodian mandatory carries out operations to refresh and replace material assets of the state reserve.

According to paragraph 2 of Art. 13 Federal Law dated December 29, 1994 N 79-FZ “On the State Material Reserve”, the specified entities carry out refreshment of the material assets of the state reserve located in enterprises, institutions and organizations that carry out their responsible storage independently without attracting additional budgetary funds.

When acquiring material assets of the state reserve that makes up the treasury of the Russian Federation, in accordance with clause 3 of Art. 161 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), payment of value added tax is carried out by buyers of these material assets, who are in this case tax agents.

However, when carrying out operations to refresh and replace petroleum products, no monetary settlements arise between the responsible custodian and the management of Rosrezerv, and the responsible custodian does not have the opportunity to withhold VAT from the amounts paid and pay it to the budget.

In accordance with Article 24 of the Code, the tax agent is obliged to transfer to the appropriate budget the amount of tax withheld in the prescribed manner from Money, paid to the taxpayer.

In the case when the income subject to taxation by the tax agent is received by the taxpayer in kind and cash payments was not carried out to the taxpayer in a given tax period, the tax agent does not have the obligation to withhold tax from the payer. In this case, the necessary information is provided by the agent in tax authority in the manner prescribed by subparagraph 2 of paragraph 3 of Article 24 of the Code.

Based on clause 3 of Art. 171 of the Code, amounts of value added tax paid to the budget by buyers - tax agents, are subject to deductions, provided that the goods were purchased by the taxpayer, who is a tax agent, to carry out transactions subject to taxation by this tax, and upon their acquisition he paid value added tax to the budget.

Based on the above situation, we ask you to answer the following questions:

1. Is the tax agent obliged, when carrying out operations to refresh and replace petroleum products without attracting additional budgetary funds, to withhold and transfer VAT to the budget on the cost of produced petroleum products? If so, at whose expense is VAT paid, given that the tax agent transfers an equal amount of petroleum products to the state reserve, and not cash?

2. Will the tax agent have the right to deduct VAT on the cost of petroleum products purchased as part of the refreshment and replacement if, in accordance with Art. 24 of the Tax Code of the Russian Federation informed the tax authority about the impossibility of withholding VAT?

Answer: In connection with the letter on the procedure for applying value added tax when carrying out operations to refresh and replace material assets deposited in the state reserve, the Department of Tax and Customs Tariff Policy reports.

According to subparagraph 1 of paragraph 1 of Article 146 of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the object of taxation for value added tax is transactions involving the sale of goods (work, services) on the territory of the Russian Federation. Moreover, in accordance with Article 39 of the Code, the sale of goods is recognized as the transfer of ownership of goods on a reimbursable basis (including the exchange of goods).

Based on Article 2 of the Federal Law of December 29, 1994 N 79-FZ “On the State Material Reserve,” refreshing the stocks of the state reserve is the release of material assets from the state reserve with the simultaneous delivery and storage of an equal number of similar material assets into the state reserve, and the replacement material assets of the state reserve - release of material assets from the state reserve while simultaneously placing into it an equal amount of similar or other material assets of the same type in connection with changes in standards and technology for manufacturing products. At the same time, the release of material assets from the state reserve is the sale or gratuitous transfer material assets of the state reserve to a specific recipient (consumer) or their sale on the market.

Taking into account the above, when releasing material assets from the state reserve in the process of refreshing or replacing material assets of the state reserve, an object of taxation with value added tax arises.

It should be noted that as part of refreshing the reserves of the state reserve or replacing material assets of the state reserve, an operation to sell state property, not assigned to state enterprises and institutions that make up the state treasury of the Russian Federation (sale of material assets issued from the state reserve), in the implementation of which value added tax is paid by the tax agent - the buyer of the specified property on the basis of paragraph two of paragraph 3 of Article 161 of the Code, and also an operation for the sale of material assets deposited in the state reserve, which is also subject to taxation with value added tax on the basis of the above-mentioned subparagraph 1 of paragraph 1 of Article 146 of the Code. In this regard, when refreshing the stocks of the state reserve or replacing material assets of the state reserve, an organization that receives material assets from it with the simultaneous supply of similar property to the state reserve must perform the duties of both a tax agent for the value added tax and a taxpayer for this tax.

As for the use by a tax agent of deductions for value added tax, then, on the basis of paragraph 3 of Article 171 of the Code, amounts of value added tax paid to the budget by buyers - tax agents, are subject to deductions, provided that the taxpayer, who is a tax agent, purchases goods (works, services ) to carry out transactions subject to taxation by this tax.

In addition, according to paragraph 1 of Article 172 of the Code, tax deductions provided for in Article 171 of the Code are made on the basis of invoices, documents confirming the payment of value added tax amounts by tax agents, after registration of goods (work, services) and in the presence of appropriate primary documents.

Thus, one of the grounds for a tax agent to apply deductions for value added tax is the payment of tax amounts to the budget on purchased goods (works, services).

This letter does not contain legal provisions or general rules, specifying regulatory requirements, and is not regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated August 7, 2007 N 03-02-07/2-138, the letter sent is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not interfere with following the norms of the legislation on taxes and fees in understanding that differs from the interpretation set out in this letter.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated February 16, 2012 N 03-07-11/48

Document overview

The release of material assets from the state reserve is their sale or transfer (including free of charge) under certain conditions. Refreshment of state reserve stocks is the release of material valuables from it while simultaneously supplying and storing there an equal amount of similar products. Replacement of the named assets is the release of material assets while simultaneously inserting an equal amount of similar or other material assets of the same type into it due to changes in standards and manufacturing technology of products.

When releasing material assets from the state reserve in the process of refreshment or when replacing them, an object of VAT taxation arises.

As part of refreshing state reserve stocks or replacing its material values, 2 operations for the sale of goods are carried out. The first is the sale of materiel values included in the state reserve. The second is the sale of goods produced from it. When carrying out the last of the transactions, VAT is paid by the tax agent who purchases the specified property. Consequently, when refreshing state reserve stocks, an organization that receives material assets from it with the simultaneous supply of similar property there must fulfill the duties of both a VAT payer and a tax agent.

VAT deductions are made on the basis of invoices, documents confirming payment of tax by agents, after registration of goods (work, services) and in the presence of relevant primary documents. Thus, one of the reasons for an agent to apply VAT deductions is to contribute to the budget the tax on purchased goods (works, services).